| Name | State or Country of Incorporation |
| Smart Insurance Company | Arizona |
| Walgreen Arizona Drug Co. | Arizona |
| Consolidated Stores, Inc. | Arkansas |
| Pharm-Mart Pharmacy of Warren, Inc. | Arkansas |
| S & W Pharmacy, Inc. | Arkansas |
| Stephen L. LaFrance Pharmacy, Inc. | Arkansas |
| Superior Bermuda GP | Bermuda |
| Casa Saba Brasil Holdings, Ltda | Brazil |
| Distrilife, Distribuidora Atacadista de Suplementos Alimenticios, Ltda | Brazil |
| Brandhandling International Limited | British Virgin Islands |
| Sunamerica Affordable Housing Partners XI, a California Limited Partnership | California |
| DS Distribution Canada Ltd. | Canada |
| Walgreen Drug (Ontario) Limited | Canada |
| AB Acquisitions FX Pref Limited | Cayman Islands |
| AB Property Holdings Limited | Cayman Islands |
| Ontario CI 1 Limited | Cayman Islands |
| Ontario CI 2 Limited | Cayman Islands |
| Ontario CI 3 Limited | Cayman Islands |
| Ontario CI 4 Limited | Cayman Islands |
| Walgreen Asia Holding Ltd. | Cayman Islands |
| WBAD CI 1 Limited | Cayman Islands |
| WBAD CI 2 Limited | Cayman Islands |
| ABF, Administradora de Beneficios Farmacéuticos S.A. | Chile |
| Administradora Fasa, S.A. | Chile |
| Comercial Farmacéutica S.A. | Chile |
| Comercializadora y Distribuidora BF S.A. | Chile |
| Compañía de Nutrición General S.A. | Chile |
| Droguería, Distribuidora y Logística DLI S.A. | Chile |
| Farmacias Ahumada S.A. | Chile |
| Fasa Investment Limitada | Chile |
| Inmobiliaria Gestión Punto Retail S.A. | Chile |
| Inversiones Internacionales Inverfar S.A. | Chile |
| Laboratorios MDK S.A. | Chile |
| Walgreen Asia Trading Ltd. | China |
| Walgreens China Business Trust | China |
| Alliance Healthcare s.r.o. | Czech Republic |
| Boots Retail Holdings (USA) Inc. | Delaware |
| Boots Retail USA Inc. | Delaware |
| CG Transportation, LLC | Delaware |
| Cystic Fibrosis Foundation Pharmacy, LLC | Delaware |
| DR Employee Services, LLC | Delaware |
| DRI I Inc. | Delaware |
| DS Pharmacy, Inc. | Delaware |
| Duane Reade Holdings, Inc. | Delaware |
| Duane Reade Inc. | Delaware |
| Duane Reade International, LLC | Delaware |
| East West Distributing Co., LLC | Delaware |
| Happy Harry's Discount Drug Stores, Inc. | Delaware |
| Happy Harry's, Inc. | Delaware |
| Healthcare Clinic Solutions, LLC | Delaware |
| Lake Cook Investments, LLC | Delaware |
| Pharma Dynamics, Inc. | Delaware |
| S&G US Holding LLC | Delaware |
| SIC Parent, LLC | Delaware |
| Smart Insurance Company Holdings, Inc. | Delaware |
| Smart Insurance Group Holdings, Inc | Delaware |
| Soap & Glory USA LLC | Delaware |
| Stephen L. LaFrance Holdings, Inc. | Delaware |
| Super D Drugs Acquisition Co. | Delaware |
| Take Care Health Systems, LLC | Delaware |
| WAGDCO, LLC | Delaware |
| WAGHID, LLC | Delaware |
| Walgreen International Investments LLC | Delaware |
| Walgreen Investments Co | Delaware |
| Walgreens Boots Alliance Holdings LLC | Delaware |
| Walgreens Boots Alliance, Inc. | Delaware |
| Walgreens Network Health Services, LLC | Delaware |
| Walgreens of North Carolina, Inc. | Delaware |
| Walgreens Sleep and Respiratory Services, LLC | Delaware |
| Walgreens Specialty Care Centers, LLC | Delaware |
| Walgreens Specialty Pharmacy Holdings, Inc. | Delaware |
| Walgreens Specialty Pharmacy, LLC | Delaware |
| Walgreens Venture Capital, LLC | Delaware |
| Waltrust Properties, Inc. | Delaware |
| WBA Financial, Inc | Delaware |
| WBA Investments, Inc. | Delaware |
| Well Ventures, LLC | Delaware |
| WRA Partners, LLC | Delaware |
| Alcura France SAS | France |
| Alliance Healthcare Formation SAS | France |
| Alliance Healthcare France SA (AHF) | France |
| Alliance Healthcare Group France SAS | France |
| Alliance Healthcare Répartition SAS | France |
| Alloga France SAS | France |
| Almus France SAS | France |
| Alphega SA | France |
| BCM Cosmetique SAS | France |
| Directlog SAS | France |
| Serex SAS | France |
| Skills in Healthcare France SAS | France |
| WBA France Finance SAS | France |
| acadicPharm GmbH | Germany |
| Alliance Healthcare Deutschland AG | Germany |
| Alliance Healthcare Deutschland Holdings 1 GmbH | Germany |
| ANZAG Rostock GmbH & Co. KG | Germany |
| ANZAG Rostock Grundstucks-Verwaltungsgesellschaft mbH | Germany |
| AS Logistik GmbH | Germany |
| BCM Kosmetik GmbH | Germany |
| CPL Pharma Lager und Vertrieb GmbH | Germany |
| GESDAT Gesellschaft fur Informationsmanagement mbH | Germany |
| Skills in Healthcare GmbH Deutschland | Germany |
| Soap & Glory GmbH | Germany |
| vitasco GmbH | Germany |
| Walgreen of Hawaii, LLC | Hawaii |
| Walgreen of Maui, Inc. | Hawaii |
| AA Asia Limited | Hong Kong |
| Alliance Boots Sourcing (Hong Kong) Limited | Hong Kong |
| Alliance Healthcare Asia Pacific Limited | Hong Kong |
| Alliance Healthcare Hong Kong Limited | Hong Kong |
| Walgreens (Hong Kong) Limited | Hong Kong |
| Bond Drug Company of Illinois, LLC | Illinois |
| Bowen Development Company | Illinois |
| Deerfield Funding Corporation | Illinois |
| Medication Adherence Solutions, LLC | Illinois |
| The 1901 Group, LLC | Illinois |
| The Patient Safety Research Foundation, Inc. | Illinois |
| Victoria Merger Sub, Inc. | Illinois |
| Walgreen Co. | Illinois |
| Walgreen Medical Supply, LLC | Illinois |
| Walgreen Mercantile Corporation | Illinois |
| Walgreen National Corporation | Illinois |
| Walgreen Pharmacy Services Midwest, LLC | Illinois |
| Walgreen Realty Resources LLC | Illinois |
| Walgreens Business Services, LLC | Illinois |
| Walgreens Community Development Corporation | Illinois |
| Walgreens Mail Service, Inc | Illinois |
| Walgreens Pharmacy Strategies, LLC | Illinois |
| Walgreens Store No. 7839, LLC | Illinois |
| Walgreens.com, Inc | Illinois |
| AB Acquisitions (Ireland) 2 Limited | Ireland |
| AB Acquisitions (Ireland) Limited | Ireland |
| Alliance Healthcare Limited | Ireland |
| Boots Retail (Ireland) Limited | Ireland |
| Woodglen Properties Limited | Ireland |
| Alliance Healthcare Italia (IT Services) Srl | Italy |
| Boots Contact Lenses Limited | Jersey |
| Armila UAB | Lithuania |
| Ramuneles Vaistine UAB | Lithuania |
| Walgreen Louisiana Co., Inc. | Louisiana |
| AB Acquisitions Luxco 1 S.à r.l. | Luxembourg |
| AB Acquisitions Luxco 2 S.à r.l. | Luxembourg |
| AB Acquisitions Luxco 2A S.à r.l. | Luxembourg |
| AB Acquisitions Luxco 3 S.à r.l. | Luxembourg |
| AB Acquisitions Luxco 3A S.à r.l. | Luxembourg |
| AB Acquisitions Luxco 4 S.à r.l. | Luxembourg |
| AB Acquisitions Luxco 5 S.à r.l. | Luxembourg |
| AB Acquisitions Luxco 5A S.à r.l. | Luxembourg |
| AB Acquisitions Luxco 6 S.à r.l. | Luxembourg |
| AB Acquisitions Luxco 7 S.à r.l. | Luxembourg |
| AB Acquisitions Luxco 8 S.à r.l. | Luxembourg |
| AB Acquisitions Luxco 8A S.à r.l. | Luxembourg |
| AB Acquisitions Luxco 9 S.à r.l. | Luxembourg |
| Alliance Boots Luxco Property Company S.à r.l. | Luxembourg |
| Alliance Boots Luxembourg S.à r.l. | Luxembourg |
| Alloga S.à r.l. | Luxembourg |
| Superior Luxco 1 S.à r.l. | Luxembourg |
| Superior Luxco 2 S.à r.l. | Luxembourg |
| Superior Luxco 3 S.à r.l. | Luxembourg |
| Walgreen Asia Services S.à r.l. | Luxembourg |
| Walgreen International S.à r.l. | Luxembourg |
| Walgreen Investments Luxembourg SCS | Luxembourg |
| Cystic Fibrosis Services, Inc. | Maryland |
| Eager Park Pharmacy and Health Services, LLC | Maryland |
| Walgreens of Massachusetts, LLC | Massachusetts |
| Benavides de Reynosa, S.A. de C.V. | Mexico |
| Comercializadora y Servicios Benavides, S.A. de C.V. | Mexico |
| Farmacias ABC de Mexico, S.A. de C.V. | Mexico |
| Farmacias Benavides S.A.B. de C.V. | Mexico |
| Servicios Generales Benavides, S.A. de C.V. | Mexico |
| Servicios Logisticos Benavides, S.A. de C.V. | Mexico |
| Servicios Operacionales Benavides, S.A. de C.V. | Mexico |
| Walgreens Boots Alliance Services MC S.A.M. | Monaco |
| Walgreen Hastings Co. | Nebraska |
| AB Acquisitions Nederland Holdco 1 B.V. | Netherlands |
| Alliance Boots B.V. | Netherlands |
| Alliance Healthcare Management Services (Nederland) B.V. | Netherlands |
| Alliance Healthcare Nederland B.V. | Netherlands |
| Alloga (Nederland) B.V. | Netherlands |
| Boots Nederland B.V. | Netherlands |
| Euro Registratie Collectief B.V. | Netherlands |
| Hedef International Holdings BV | Netherlands |
| Kring apotheek B.V. | Netherlands |
| Spits B.V. | Netherlands |
| Stephar B.V. | Netherlands |
| Duane Reade | New York |
| Walgreen Eastern Co., Inc. | New York |
| Walgreens Store No. 3288, LLC | New York |
| Alliance Healthcare Norge AS | Norway |
| Boots Norge AS | Norway |
| Snipetjernveien 10 AS | Norway |
| May's Drug Stores, Inc. | Oklahoma |
| Med-X Corporation | Oklahoma |
| M-X Corporation | Oklahoma |
| Alliance Santé - Distribuição Farmacêutica de Eulália Baeta Pereira e Ramalho Fernandes, S.A. | Portugal |
| Walgreen of Puerto Rico, Inc. | Puerto Rico |
| Walgreen of San Patricio, Inc. | Puerto Rico |
| FARMEXPERT D.C.I. SRL | Romania |
| Skills in Healthcare Romania S.r.l. | Romania |
| Boots Singapore Private Limited | Singapore |
| Alcura Health España, S.A. | Spain |
| Alliance Healthcare España Holdings, S.L. | Spain |
| Alliance Healthcare España S.A. | Spain |
| Alloga Logistica (España), S.L. | Spain |
| Almus Farmaceutica, S.A. | Spain |
| Centro Farmaceutico Asturiano, S.A. | Spain |
| Nexiapharma, S.L. | Spain |
| AH Schweiz GmbH | Switzerland |
| Alliance Boots GmbH | Switzerland |
| Alliance Boots Schweiz Investments GmbH | Switzerland |
| Alliance Boots Services GmbH | Switzerland |
| Walgreen Swiss International GmbH | Switzerland |
| Walgreens Boots Alliance Development GmbH | Switzerland |
| Aromatherapy Associates, Inc | Texas |
| Globe Stores, Inc. | Texas |
| Vision Direct Inc. | Texas |
| Boots Retail (Thailand) Limited | Thailand |
Alliance Healthcare Ecza Deposu Anonim Şirketi (fka Hedef Ecza Deposu Ticaret A.S.) | Turkey |
| Alliance Healthcare Turkey Holding A.S. | Turkey |
| Alliance Healthcare Yatırım Holding Anonim Şirketi (fka Hedef - Alliance Holding A.S.) | Turkey |
| Esko Itriyat Sanayi ve Ticaret Anonim Sirketi | Turkey |
Nareks Ecza Deposu Ticaret Anonim Şirketi | Turkey |
| Skills in Healthcare Pazarlama ve Tanıtım Hizmetleri Anonim Şirketi | Turkey |
| AB Acquisitions FX Inter Limited | United Kingdom |
| AB Acquisitions UK Holdco 2 Limited | United Kingdom |
| AB Acquisitions UK Holdco 5 Limited | United Kingdom |
| AB Acquisitions UK Holdco 6 Limited | United Kingdom |
| AB Acquisitions UK Holdco 7 Limited | United Kingdom |
| AB Acquisitions UK Topco Limited | United Kingdom |
| Alcura UK Limited | United Kingdom |
| Alliance BMP Limited | United Kingdom |
| Alliance Boots (Nominees) Limited | United Kingdom |
| Alliance Boots Group Limited | United Kingdom |
| Alliance Boots Holdings 1 Limited | United Kingdom |
| Alliance Boots Holdings 2 | United Kingdom |
| Alliance Boots Holdings Limited | United Kingdom |
| Alliance Boots International Limited | United Kingdom |
| Alliance Boots Investments 2 Limited | United Kingdom |
| Alliance Boots Latin America Limited | United Kingdom |
| Alliance Boots Limited | United Kingdom |
| Alliance Boots PropCo A LLP | United Kingdom |
| Alliance Boots PropCo B LLP | United Kingdom |
| Alliance Boots PropCo Beeston LLP | United Kingdom |
| Alliance Boots PropCo C LLP | United Kingdom |
| Alliance Boots PropCo Retail Flex LLP | United Kingdom |
| Alliance Boots PropCo Unichem Flex LLP | United Kingdom |
| Alliance Boots PropCo Unichem LLP | United Kingdom |
| Alliance Boots Scottish Limited Partnership | United Kingdom |
| Alliance Healthcare (Distribution) Limited | United Kingdom |
| Alliance Healthcare (IT Services) Limited | United Kingdom |
| Alliance Healthcare Management Services Limited | United Kingdom |
| Alliance UniChem Investments 4 Limited | United Kingdom |
| Alliance UniChem IP Limited | United Kingdom |
| Alliance UniChem PWS JV Limited | United Kingdom |
| Alloga UK Limited | United Kingdom |
| Almus Pharmaceuticals Limited | United Kingdom |
| Aroma Actives Limited | United Kingdom |
| Aromatherapy Associates Limited | United Kingdom |
| Aromatherapy Investments Holding Limited | United Kingdom |
| Aromatherapy Investments Limited | United Kingdom |
| B&B Capital Partners (GP) Ltd | United Kingdom |
| B&B Capital Partners (SLP GP) Ltd | United Kingdom |
| B&B Capital Partners L.P. | United Kingdom |
| BCM Employment & Management Services Limited | United Kingdom |
| BCM Limited | United Kingdom |
| BCM Specials Limited | United Kingdom |
| Beachcourse Limited | United Kingdom |
| Beeston Site Services Limited | United Kingdom |
| Bellpharm Limited | United Kingdom |
| Blyth Pharmacy Limited | United Kingdom |
| Boots 2 Property Partnership | United Kingdom |
| Boots 2 Property Scottish Limited Partnership | United Kingdom |
| Boots Benevolent Fund | United Kingdom |
| Boots Charitable Trust | United Kingdom |
| Boots Delivery Services Limited | United Kingdom |
| Boots Development Properties Limited | United Kingdom |
| Boots Eyewear Limited | United Kingdom |
| Boots International Limited | United Kingdom |
| Boots International Management Services Limited | United Kingdom |
| Boots Korea Limited | United Kingdom |
| Boots Management Services Limited | United Kingdom |
| Boots Optical Investment Holdings Limited | United Kingdom |
| Boots Opticians Limited | United Kingdom |
| Boots Opticians Professional Services Limited | United Kingdom |
| Boots Pensions Limited | United Kingdom |
| Boots PropCo A Limited | United Kingdom |
| Boots PropCo B Limited | United Kingdom |
| Boots PropCo Beeston Limited | United Kingdom |
| Boots PropCo C Limited | United Kingdom |
| Boots Propco D Limited | United Kingdom |
| Boots Propco E Limited | United Kingdom |
| Boots Propco F Limited | United Kingdom |
| Boots PropCo Flex Limited | United Kingdom |
| Boots Propco G Limited | United Kingdom |
| Boots Propco H Limited | United Kingdom |
| Boots PropCo Limited | United Kingdom |
| Boots PropCo Retail Flex Limited | United Kingdom |
| Boots Properties Limited | United Kingdom |
| Boots Property HoldCo Limited | United Kingdom |
| Boots Property Partnership | United Kingdom |
| Boots Property Scottish Limited Partnership | United Kingdom |
| Boots Pure Drug Company Limited | United Kingdom |
| Boots The Chemists Limited | United Kingdom |
| Boots UK Limited | United Kingdom |
| Burrells Limited | United Kingdom |
| Burrows & Close Limited | United Kingdom |
| Caseview (P.L.) Limited | United Kingdom |
| Class Delta Limited | United Kingdom |
| D200 Energy Limited | United Kingdom |
| DDM Healthcare Limited | United Kingdom |
| Dollond & Aitchison Limited | United Kingdom |
| E. Moss, Limited | United Kingdom |
| Easterhouse Health Centre Pharmacy Limited | United Kingdom |
| Gordon's Chemist Limited | United Kingdom |
| Govanhill Pharmacy Limited | United Kingdom |
| Leamington Spa Properties (Two) Limited | United Kingdom |
| Liz Earle Beauty Co. (International) Limited | United Kingdom |
| Liz Earle Beauty Co. Limited | United Kingdom |
| Ontario Scottish Partnership | United Kingdom |
| Ontario UK 2 Limited | United Kingdom |
| OTC Direct Limited | United Kingdom |
| PhD Acquisition Bidco Limited | United Kingdom |
| PhD Acquisition Midco Limited | United Kingdom |
| PhD Nutrition Limited | United Kingdom |
| S and G Investments Limited | United Kingdom |
| Sleek Capital Limited | United Kingdom |
| Sleek International Limited | United Kingdom |
| Soap & Glory Limited | United Kingdom |
| Spa Strategy Limited | United Kingdom |
| SportsPlatform Holdco Limited | United Kingdom |
| SportsPlatform Midco Limited | United Kingdom |
| Sprint Investments 1 Limited | United Kingdom |
| Sprint Investments 5 Limited | United Kingdom |
| Superior Acquisitions Limited | United Kingdom |
| Superior Holdings Limited | United Kingdom |
| The Boots Company PLC | United Kingdom |
| The Refinery Limited | United Kingdom |
| TPW Acquisition Bidco Limited | United Kingdom |
| TPW Acquisition Midco Limited | United Kingdom |
| UniChem Limited | United Kingdom |
| W.H.C.P. (Dundee) Limited | United Kingdom |
| Walgreens Boots Alliance Scottish LP | United Kingdom |
| Walgreens Boots Alliance Services Limited | United Kingdom |
| WBA 1 Scottish LLP | United Kingdom |
| WBA 2 Scottish LLP | United Kingdom |
| WBA Finance 1 Limited | United Kingdom |
| WBA Finance 2 Limited | United Kingdom |
| WBA Financial Limited | United Kingdom |
| WBA Financial Services Limited | United Kingdom |
| WBA UK 1 LLP | United Kingdom |
| WBA UK 2 LLP | United Kingdom |
| WBA UK 3 LLP | United Kingdom |
| WBA UK 4 LLP | United Kingdom |
| WBA UK 5 LLP | United Kingdom |
| WBA UK 6 LLP | United Kingdom |
| WBA UK 7 LLP | United Kingdom |
| WBA UK 8 LLP | United Kingdom |
| WBA UK Finance Limited | United Kingdom |
| WBAD Holdings Limited | United Kingdom |
| Walgreen of US Virgin Islands, LLC | US Virgin Islands |
| LCA Insurance Co., Inc. | Vermont |
| drugstore.com, LLC | Washington |
| Walgreen Oshkosh, Inc. | Wisconsin |
